SUBSTANTIVE Definition

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SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.

Learn new Accounting Terms

STOCK is a. a certificate documenting the shareholders ownership in a corporation; or, b. the merchandise that an entity has on hand or in inventory.

MERCHANDISING CONCERN is an entity that derives its revenue through the provisioning of products provided or manufactured by others. See MANUFACTURING CONCERN.

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